ISO 9001 INTERNAL AUDIT BEST PRACTICES

Abstract

The ISO 9001 is an international quality management system (QMS) for construction firms’ adoption to improve construction quality. Upon successful implementation, the firm shall maintain the QMS diligently to produce consistent works and to obtain ISO 9001 recertification. Several studies have examined ISO 9001 certification maintenance and highlighted the problems of the internal audit functions within firms. The purpose of this dissertation is to understand internal audit practices and identify the best practices to conduct ISO 9001 internal audit.

A survey was conducted among construction firms to evaluate the extent of internal audit practices being implemented. Analysis was then performed to determine the ranking of each internal audit practice as well as the variation between respondents’ perceptions. The top-five-ranked practices and least-five-ranked internal audit practices were identified. The results were further analysed through the lens of the Institutional Framework to shed light on the drivers and barriers to the implementation of internal audit practices.

The result of post-survey interviews indicated that the Institutional Framework could explain the drivers and barriers of internal audit practices implementation. In addition, the cultural-cognitive pressure emerged as the main barrier to internal audit implementation.

This study contributes to the body of knowledge of ISO 9001 maintenance, explicitly focusing on the area of ISO 9001 internal audit function. The research finding supplements useful insight to the management, internal auditors and internal auditees in the construction industry.